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Mr WodaMr Woda 

How to create one-to-one relation between "Custom User" and "Account" object?

VinayVinay (Salesforce Developers) 
Hi Woda,

You can create master or lookup relationship between account and user object.

Find more details here.
https:/trailhead.salesforce.com/en/content/learn/modules/data_modeling/object_relationships
https://blog.salesforcecasts.com/difference-between-lookup-relationship-and-master-detail-relationship-in-salesforce/

Please mark as Best Answer if above information was helpful.

Thanks,